So much for France's financial muscle. Leinster and Northampton will meet in the Heineken Cup final at the Millennium Stadium this month, fittingly so as they have been the best two sides in the tournament.

Northampton, who won the 2000 final by defeating Munster, had a tricky rather than taxing group, and started slowly, defeating Castres and Edinburgh by four points before strangling the team that had been expected to be their closest rivals, Cardiff Blues, in back-to-back matches in December.

Northampton took their form against the Blues into their knockout matches against Ulster and Perpignan, using their power up front and their strength-sapping physicality to impose themselves on their opponents and gradually wear them out. Unless Chris Ashton and Ben Foden are given the chance to counterattack, the Saints are not the most eye-catching side around, but sport is about playing to your strengths and, like the Munster of old, Northampton know exactly what they are about.

They have gained a second wind after losing six Premiership matches in a row and, even though they will be playing away in the semi-final play-offs, they would be the opponents both Leicester and Saracens would prefer to avoid, assuming they do not slip up at home to Leeds on Saturday and allow Bath to replace them in the top four.

Northampton have been largely formulaic behind this season, using one-out forwards to force their way over the gainline, or the centres James Downey and Jon Clarke, flat runners taking short passes and using their strength. It was notable that their second try against Perpignan on Sunday, scored by Clarke whose football qualities have been understated this season, came from a deep backline with defenders not knowing what was going to happen.

Northampton will need that element of doubt against Leinster, probably the most resourceful team in the tournament. While the Saints have made it to the final with a 100% record, Leinster lost a match in the group stage but their path to Cardiff was considerably more hazardous.

They were grouped with Clermont Auvergne, the French champions who are third in the Top 14, one place below Racing Métro, who were doubled by Leinster, while the fourth member of the quartet, Saracens, are second in the Premiership and have the opportunity on Saturday to finish the regular season on top.

Leinster faced the English champions and Premiership leaders, Leicester, in the quarter-finals before seeing off the Top 14 leaders, Toulouse, in the semi-final in Dublin. They have made it to the final by beating the top two in England and the leading three in France (they lost in Clermont but won the return), an achievement that will make them the favourites at the Millennium Stadium.

One issue raised during last weekend's semi-finals was what constituted a neutral venue. Both Leinster and Northampton played at the same grounds where they had been at home in the quarter-finals, the Aviva Stadium and stadium:mk respectively, making them not quite neutral.

What other choice was there in Ireland? Thomond Park, which can hold little more than 50% of the capacity at the Aviva Stadium, was being used by Munster for their Challenge Cup semi-final with Harlequins. Croke Park seems out of bounds to rugby union again, but in semi-finals should not both sets of supporters be made to travel?

Northampton's fans had to make the short journey to Milton Keynes, but would playing the semi-finals in a neutral country work? Would Leinster and Toulouse have attracted a crowd of 50,000 had their semi-final been played in England? Northampton and Perpignan would have had to have gone to one of the Celtic nations. Would the Aviva Stadium have had to cater for 50,000 spectators if the match had been played in Dublin?

It makes the draw for the semi-finals crucial. While Leinster and Northampton have been the most impressive sides in the Heineken Cup this season, would they both have survived trips to France? Not that the French can complain about the draw. Toulouse defeated Leinster in last season's semi-final at Stadium Municipal, a ground they use regularly throughout the season, while Biarritz overcame Munster the following day in their second home in San Sebastián. Neutral venues they were not.

It seems that capacity and attendances are more important than the concept of neutrality, which is understandable, but it makes the semi-finals less unpredictable. That said, Munster went into their Challenge Cup semi-final against Harlequins, a tournament that allows the side drawn at home to play on their own ground, having lost just one match in European competition in Limerick out of 41.

It did not stop Quins pulling off one of the surprises of the season. The Premiership was being mocked in parts of the Irish media last week with Harlequins seen as a mid-table side that would not be much of an asset to the Magners League, but they comprehensively defeated the leaders of that tournament.

A year ago, the Premiership was concerned at its competitiveness in Europe after failing to provide a Heineken Cup semi-finalist or a Challenge Cup finalist. Now it has two finals to look forward to and it is harder to argue that the £4.1m salary cap inhibits success. Harlequins, like Northampton, have got on with it, showing that a capacity to spend is one thing, but a strong management set-up, complemented by team spirit, is another.

Both sides epitomise the Premiership in their capacity to battle to the end. It takes a certain kind of player to succeed in England, as the Northampton prop Brian Mujati has come to realise. He remains as effective in the loose as he was when he first arrived from South Africa, but he now makes his mark up front and he is a strong candidate for the player of the year.

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